VTAX updated the 2023 Legislative Summary to reflect the reconvened General Assembly session on April 12 and Special Session I on September 6. Any legislation included after Special Session I is not included.

The following became effective on September 14, 2023: 

• Clarification regarding Virginia's Conformity to the IRC
• 2023 Individual Income Tax Rebate Fund
• Reinstatement of the combined Sales and Use Tax Holiday
• Real Property Tax: Data Centers (Amendments to the 2023 Appropriation Act)

References to chapter numbers are to the corresponding chapters in the Acts of Assembly, which may be viewed at: https://lis.virginia.gov.